https://www.taxtmi.com/caselaws?id=97957 An imported electric hammer drill was treated as consumer goods under the EXIM Policy 1992-97 because it directly satisfied human needs and could be used immediately without further processing. The record did not show that the drill was confined to professional use, and reliance on its size or alleged industrial character was unsupported. On that basis, the item fell within the policy definition of consumer goods, making it liable to import restriction and confiscation under the Customs Act. The confiscation order under Section 111(d) was restored and the departmental appeal was allowed. en-us Mon, 16 Jul 2001 00:00:00 +0530 Wed, 18 Jan 2012 16:49:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97957 An imported electric hammer drill was treated as consumer goods under the EXIM Policy 1992-97 because it directly satisfied human needs and could be used immediately without further processing. The record did not show that the drill was confined to professional use, and reliance on its size or alleged industrial character was unsupported. On that basis, the item fell within the policy definition of consumer goods, making it liable to import restriction and confiscation under the Customs Act. The confiscation order under Section 111(d) was restored and the departmental appeal was allowed. Case-Laws Customs Mon, 16 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97957